Tariefschema Uitspraken D-Memoranda Handelsmaatregelen PGA-vereisten Sanctieregimes

Ruling C-2017-001187

active

&&This is a replacement lid for the propane powered skillet/griddle attachment of the Coleman Side Solutions Grill. This rectangular lid is composed of a coated base metal and has a cool-touch plastic handle.

HS-classificatie

7321.90.10.90

CBSA-redenering

&&Heading 73.21 of the Customs Tariff provides for stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and their parts, of iron or steel. The Lid Assembly Skillet Side Solution product at issue is an identifiable component of the skillet/griddle attachment, is integral to its design and essential to its function. Therefore, it meets the definition of a part as provided in Memorandum D10-0-1, and is considered a part of the skillet/griddle attachment of heading 73.21. Thus, the replacement lid is classified as a part under subheading 7321.90.

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